the agreed working relationship between the OBR, HM Revenue and Customs, the Department for Work and Pensions, and HM Treasury. It sets out the arrangements needed for effective working, covering each institution’s key responsibilities, coordination of the forecast process, and the process for information sharing. Devolved administrations Scotland Alongside the Scotland Bill 2012, which set out plans to devolve taxes to the Scottish Parliament, the Government produced a Command Paper which asked the OBR to produce forecasts for Scottish income tax, stamp-duty land tax, landfill tax and aggregates levy. Since then the OBR have been publishing Scottish tax forecasts alongside each Economic and fiscal outlook. In April 2015, the Government fully devolved stamp duty and landfill tax to Scotland. Following the passing of the Scotland Act 2016 the OBR now also forecast Scottish air passenger duty and aspects of Scottish social security that will be devolved. The Scottish Parliament’s Scottish Fiscal Commission Act 2016 established the Scottish Fiscal Commission (SFC) which has a statutory remit to prepare independent forecasts for the Scottish economy, the Scottish Government’s tax revenues and devolved social security spending. In January 2019 the SFC and OBR signed a Memorandum of Understanding to formalise how the two organisations work together. Wales In a Command Paper published with the Wales Bill 2014, the Government requested that the OBR produce Welsh forecasts alongside each Economic and fiscal outlook. Since December 2014 the OBR have been forecasting the Welsh rate of income tax, stamp-duty land tax, landfill tax and aggregates levy. From April 2019 the OBR is providing the Welsh Government with independent scrutiny of its forecasts. The OBR works with the Welsh Government to ensure that it can bring all relevant information to bear in producing their Welsh tax forecasts and have agreed a Memorandum of Understanding. Northern Ireland An agreement is in place to devolve corporation tax to Northern Ireland though the exact timing remains uncertain. International engagement The OBR was a member of the EU Independent Fiscal Institutions Network set up by the EU in September 2015 before withdrawing after Brexit. It also takes part in the OECD network of Parliamentary Budget Offices and Independent Fiscal Institutions. See also Fiscal council Federal Planning Bureau (Belgium) Parliamentary Budget Officer (Canada) National Assembly Budget Office (Korea) Congressional Budget Office (United States) CPB Netherlands Bureau for Economic Policy Analysis (Netherlands) Parliamentary Budget Office (Australia) High Council of Public Finances (France)